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Exposure drafts (EDs) of accounting standards, as well as Consultation Papers (CPs) and Discussions Papers (DPs) for which the comment period has ended during the previous two years

Select the consultation document you require below to find out more and to access related submissions. 

Access consultation documents prior to 2019 


Consultation Page Title

Review of Simple Format Reporting Standards

Request for information – Simple Format Reporting Standards – Post-implementation Review

NZASB ED 2020-5

PBE Interest Rate Benchmark Reform—Phase 2

NZASB ED 2020-1 Proposed 2020 Amendments to PBE FRS 48  
NZASB ED 2020-2 Going Concern Disclosures (Proposed amendments to FRS-44)
NZASB ED 2020-3 Going Concern Disclosures (Proposed amendments to PBE IPSAS 1) 
NZASB ED 2020-4 PBE IFRS 17 – Deferral of Effective Date  
NZASB ED 2019-4  Withdrawal of PBE FRS 46 (Proposed amendments to PBE FRS 47)
NZASB ED 2019-5 PBE Interest Rate Benchmark Reform
NZASB ED 2019-3 Amendments to PBE IFRS 17
NZASB ED 2019-2  2019 Omnibus Amendments to NZ IFRS 
NZASB ED 2019-1 Uncertainty over Income Tax Treatments (Proposed amendments to PBE IAS 12)  

IPSASB EDs and consultation papers

Consultation Page Title


Request for information, Concessionary Leases and Other Arrangements Similar to Leases
IPSASB ED 74 IPSAS 5, Borrowing Costs – Non-authoritative Guidance
IPSASB ED 70 Revenue with Performance Obligations
IPSASB ED 71 Revenue without Performance Obligations
IPSASB ED 72 Transfer Expenses
IPSASB ED 73 COVID 19: Deferral of Effective Dates
IPSASB ED 69 Public Sector-specific Financial Instruments: Amendments to IPSAS 41, Financial Instruments
IPSASB ED 68 Improvements to IPSAS, 2019
IPSASB CP Measurement
IPSASB ED 67 Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19) 

IASB EDs, draft interpretations and discussion papers

Consultation Page Title
IASB ED/2021/2

Covid-19-Related Rent Concessions beyond 30 June 2021

IASB DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment 
IASB ED/2019/7 General Presentation and Disclosures 
IASB ED 2020/3 Classification of Liabilities as Current or Non-current — Deferral of Effective Date
IASB ED/2020/1  Interest Rate Benchmark Reform – Phase 2
IASB ED 2020/2 Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)
IASB ED/2019/6 Disclosure of Accounting Policies—Proposed amendments to IAS 1 and IFRS Practice Statement 2  
IASB ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) 
IASB ED/2019/4 Amendments to IFRS 17 
IASB ED/2019/3  Reference to the Conceptual Framework (Proposed amendments to IFRS 3) 
IASB ED/2019/2 Annual Improvements to IFRS® Standards 2018–2020 
IASB ED/2019/1 Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)